Laws, Regulations & Annotations

Property Taxes Law Guide – Revision 2017

Revenue and Taxation Code

Property Taxation

Part 9. Corrections, Cancellations, and Refunds

Chapter 2. Corrections

Article 1. Generally

Section 4836

4836. Reduction or increase; notice. (a) If the correction will result in a reduction of an assessment that would entitle the assessee to a refund, the auditor shall either process the refund or notify the assessee in writing of the requirements for obtaining a refund pursuant to Section 5097. The notice shall state that the assessee is entitled to a refund and that a claim for a refund shall be filed, pursuant to Section 5097, within 60 days of the date of the notice. Notwithstanding Section 5097, a claim for a refund shall be deemed timely filed if it is filed within 60 days of the date of the notice.

(b) If the correction will increase the amount of unpaid taxes, the assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986.

History.—Stats. 1980, Ch. 1081, in effect September 26, 1980, substituted "unpaid taxes" for "taxes due" and "assessor shall notify the assessee of the procedure for obtaining review by the county board under Section 1605 and the procedure for applying for cancellation under Section 4986" for "board of supervisors shall give the assessee opportunity for a hearing after at least five days notice at which he may present his objections to the change", and deleted the former second sentence. Stats. 2008, Ch. 329 (AB 2411), in effect January 1, 2009, added subdivision (a) and designated the former first sentence of the first paragraph as subdivision (b).

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